Speech (committee meeting)

{
    "time": "2021-02-16 18:35:00",
    "attribution": {
        "en": "Mr. Miodrag Jovanovic (Associate Assistant Deputy Minister, Tax Policy Branch, Department of Finance)",
        "fr": "M. Miodrag Jovanovic (sous-ministre associ\u00e9 d\u00e9l\u00e9gu\u00e9, Direction de la politique de l\u2019imp\u00f4t, minist\u00e8re des Finances)"
    },
    "content": {
        "en": "<p data-HoCid=\"6512225\" data-originallang=\"en\">Maybe I can answer.</p>\n<p data-HoCid=\"6512226\" data-originallang=\"fr\">I will give you some context. I think it would be useful.</p>\n<p data-HoCid=\"6512227\" data-originallang=\"fr\">Canada is a signatory to approximately 120 international tax treaties and information exchange agreements. Close to a third of those agreements contain clauses that, in certain situations, may allow the federal competent authority\u2014the Canada Revenue Agency, in this case\u2014to exchange some information with a subnational authority, to the extent that determination of a basic change at the federal level has direct implications at the provincial level. Exceptions in some of the existing treaties permit such an exchange.</p>\n<p data-HoCid=\"6512228\" data-originallang=\"fr\">These exceptions were created and agreed to by the various parties, and were based on the way the current federal-provincial tax system is set up. In the event of a decentralization of the federal system that would give administrative power to one province, it's not clear whether the rules of the treaties would be interpreted in the same way. It could require further negotiations.</p>\n<p data-HoCid=\"6512229\" data-originallang=\"fr\">As I said before, this applies to about a third of our agreements. The other agreements contain no similar exceptions.</p>",
        "fr": "<p data-HoCid=\"6512225\" data-originallang=\"en\">Je peux peut-\u00eatre vous r\u00e9pondre.</p>\n<p data-HoCid=\"6512226\" data-originallang=\"fr\">Je vais vous donner un peu de contexte. Je crois que ce serait utile.</p>\n<p data-HoCid=\"6512227\" data-originallang=\"fr\">Le Canada est signataire d'environ 120 conventions fiscales internationales et accords d'\u00e9change de renseignements. Pr\u00e8s du tiers de ces accords contiennent des clauses qui, dans certaines situations, peuvent permettre \u00e0 l'autorit\u00e9 comp\u00e9tente f\u00e9d\u00e9rale \u2014 l'Agence du revenu du Canada, dans ce cas-ci \u2014 d'\u00e9changer certaines informations avec une autorit\u00e9 sous-nationale, dans la mesure o\u00f9 la d\u00e9termination d'un changement de base au niveau f\u00e9d\u00e9ral a des implications directes au niveau provincial. Des exceptions dans certains des trait\u00e9s existants permettent un tel \u00e9change.</p>\n<p data-HoCid=\"6512228\" data-originallang=\"fr\">Ces exceptions ont \u00e9t\u00e9 cr\u00e9\u00e9es et accept\u00e9es par les diverses parties, et cela s'est fait en fonction de la fa\u00e7on dont le syst\u00e8me d'imp\u00f4t f\u00e9d\u00e9ral-provincial actuel est con\u00e7u. On ne peut pas d\u00e9terminer clairement si, dans le cas d'une d\u00e9centralisation du syst\u00e8me f\u00e9d\u00e9ral qui donnerait un pouvoir d'administration \u00e0 une province, les r\u00e8gles des trait\u00e9s seraient interpr\u00e9t\u00e9es de la m\u00eame fa\u00e7on. Il se peut que cela n\u00e9cessite des n\u00e9gociations suppl\u00e9mentaires.</p>\n<p data-HoCid=\"6512229\" data-originallang=\"fr\">Comme je l'ai d\u00e9j\u00e0 dit, cela s'applique au tiers de nos conventions environ. Dans les autres cas, il n'y a pas d'exception semblable.</p>"
    },
    "url": "/committees/finance/43-2/19/miodrag-jovanovic-1/",
    "politician_url": null,
    "politician_membership_url": null,
    "procedural": false,
    "source_id": "11131881",
    "document_url": "/committees/finance/43-2/19/",
    "related": {
        "document_speeches_url": "/speeches/?document=%2Fcommittees%2Ffinance%2F43-2%2F19%2F"
    }
}